會計問題 - Account Entry

2010-03-16 10:38 pm

1. 防毒軟件, 是什麽Accounts. 點入, Assets or Expenses. which accounts. 如果是Assets, depreciation rates 係幾多巴仙.....
2. domain/email storage fee 是什麽 accounts.

3. insurance 分段, 請問先入一個lump sum 然後在年結時做prepayment. 還是現做prepayment. and insurance.

更新1:

我想知道 anti virus software and domain storage fee 是什麽 detailed accounts

回答 (1)

用戶2576

2010-03-16 11:07 pm

✔ 最佳答案

1. Anti-virus software is regarded as an expense. No need to capitalise it as the cost is very small and it is not a depreciable asset with an economic useful life.
2. Domain/email storage fee is a charge made by a internet service provider (ISP) on a yearly basis. Your company has a domain website and the ISP also providing the email accounts. These are all expenses by Dr. Domain/email storage charge, an expense account.
3. For easy accounting and tracing, you Dr. Insurance when it is paid. And, you have to tranfer out the portion of expense not related to current year by Dr. Prepaid Insurance Cr. Insurance at the financial year end closing.

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